$[$The following information applies to the questions displayed below.$]$

Company began operations in the current year and acquired short$-$term debt investments in trading securities$.$ The year$-$

end cost and fair values for its portfolio of these debt investments follow.

Prepare the journal entry to record the December $31$ year$-$end fair value adjustment for these debt securities$.$

Journal entry worksheet

$1$

Record the year$-$end adjustment to fair value, if any.

Note: Enter debits before credits.